DEGAND RESTAURATION: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DEGAND RESTAURATION
Largest movements
- Tangible fixed assets -€15,051
down €15,051 (-15.5%), from €96,981 to €81,930
of which Plant, machinery and equipment: -€13,887
- Intangible fixed assets -€11,967
down €11,967 (-10.2%), from €116,948 to €104,981
- Other debts +€61,600
up €61,600 (+45.9%), from €134,214 to €195,814
- Profit (loss) carried forward -€48,054
down €48,054 (-16.1%), from -€299,233 to -€347,287
- Trade debts -€36,374
down €36,374 (-41.4%), from €87,896 to €51,521
- Tax, wage and social debts -€8,296
down €8,296 (-47.6%), from €17,430 to €9,133
of which Remuneration and social security: -€8,345
- Staff costs -€336,794
no longer reported in 2025 (was €336,794)
- Gross operating margin -€86,897
down €86,897, from €68,848 to -€18,049
- Financial charges -€11,092
down €11,092 (-95.7%), from €11,590 to €498
- Depreciation +€6,254
up €6,254 (+29.6%), from €21,156 to €27,409
- Financial income -€2,210
down €2,210 (-97.0%), from €2,278 to €67
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,335 | €210,347 | -€30,988 | -12.8% |
| Formation expenses | 20 | €1,386 | €995 | -€391 | -28.2% |
| Fixed assets | 21/28 | €213,929 | €186,911 | -€27,018 | -12.6% |
| Intangible fixed assets | 21 | €116,948 | €104,981 | -€11,967 | -10.2% |
| Tangible fixed assets | 22/27 | €96,981 | €81,930 | -€15,051 | -15.5% |
| Plant, machinery and equipment | 23 | €92,662 | €78,776 | -€13,887 | -15.0% |
| Furniture and vehicles | 24 | €4,318 | €3,154 | -€1,164 | -27.0% |
| Current assets | 29/58 | €26,020 | €22,441 | -€3,579 | -13.8% |
| Stocks and contracts in progress | 3 | €19,221 | €17,794 | -€1,427 | -7.4% |
| Stocks | 30/36 | €19,221 | €17,794 | -€1,427 | -7.4% |
| Amounts receivable within one year | 40/41 | €2,388 | €1,275 | -€1,113 | -46.6% |
| Trade receivables | 40 | €573 | - | -€573 | |
| Other amounts receivable | 41 | €1,815 | €1,275 | -€540 | -29.7% |
| Cash at bank and in hand | 54/58 | €1,742 | €2,999 | +€1,258 | +72.2% |
| Deferred charges and accrued income | 490/1 | €2,670 | €373 | -€2,297 | -86.0% |
| Total equity and liabilities | 10/49 | €241,335 | €210,347 | -€30,988 | -12.8% |
| Equity | 10/15 | €767 | -€47,287 | -€48,054 | |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€299,233 | -€347,287 | -€48,054 | -16.1% |
| Amounts payable | 17/49 | €240,568 | €257,633 | +€17,066 | +7.1% |
| Amounts payable within one year | 42/48 | €239,540 | €256,469 | +€16,929 | +7.1% |
| Trade debts | 44 | €87,896 | €51,521 | -€36,374 | -41.4% |
| Suppliers | 440/4 | €87,896 | €51,521 | -€36,374 | -41.4% |
| Taxes, remuneration and social security | 45 | €17,430 | €9,133 | -€8,296 | -47.6% |
| Taxes | 450/3 | - | €49 | +€49 | |
| Remuneration and social security | 454/9 | €17,430 | €9,084 | -€8,345 | -47.9% |
| Other amounts payable | 47/48 | €134,214 | €195,814 | +€61,600 | +45.9% |
| Accrued charges and deferred income | 492/3 | €1,028 | €1,164 | +€136 | +13.3% |
| Remuneration, social security and pensions | 62 | €336,794 | - | -€336,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,156 | €27,409 | +€6,254 | +29.6% |
| Other operating charges | 640/8 | €819 | €2,116 | +€1,297 | +158% |
| Gross operating margin | 9900 | €68,848 | -€18,049 | -€86,897 | |
| Operating profit (loss) | 9901 | -€289,920 | -€47,574 | +€242,346 | +83.6% |
| Financial income | 75/76B | €2,278 | €67 | -€2,210 | -97.0% |
| Recurring financial income | 75 | €2,278 | €67 | -€2,210 | -97.0% |
| Financial charges | 65/66B | €11,590 | €498 | -€11,092 | -95.7% |
| Recurring financial charges | 65 | €11,590 | €498 | -€11,092 | -95.7% |
| Profit (loss) for the period before taxes | 9903 | -€299,233 | -€48,005 | +€251,228 | +84.0% |
| Income taxes | 67/77 | - | €49 | +€49 | |
| Profit (loss) for the period | 9904 | -€299,233 | -€48,054 | +€251,179 | +83.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€299,233 | -€48,054 | +€251,179 | +83.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.